1968 NEW ZEALAND GAZETTE No. 83

Basis of Opinion

An audit includes examining, on a test basis, evidence relevant to the amounts and disclosures in the financial statements. It also includes assessing:

• the significant estimates and judgments made by the trustees in the preparation of the financial statements; and
• whether the accounting policies are appropriate to the trust’s circumstances, consistently applied and adequately disclosed.

We conducted our audit in accordance with generally accepted auditing standards in New Zealand. We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial statements are free from material misstatements, whether caused by fraud or error. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements.

Other than in our capacity as auditor we have no relationship with, or interest in, the trust.

Unqualified Opinion

We have obtained all the information and explanations we have required.

In our opinion the financial statements:

• comply with generally accepted accounting practice; and
• present a true and fair view of the financial position of the trust as at 31 March 1999 and its financial performance and cash flows for the year ended on that date.

Our audit was completed on 28 April 1999 and our unqualified opinion is expressed as at that date.

ERNST & YOUNG, Chartered Accountants.
New Plymouth.

gn5048

Index

A

Animals Protection Act—
Approvals and revocations of codes of ethical conduct: 1941.

B

Bankruptcy Notices—
Notices: 1922, 1924.

Biosecurity Act—
Biosecurity unwanted organisms notices: 1942.
Notice in relation to Rainbow Lorikeets: 1942.

C

Charitable Trusts Act—
Application for approval of a scheme:
Estate of Isabella Phoebe Andersen, 1941.

Civil Aviation Act—
Airworthiness directives: 1950.
Exemption notices: 1950.
Intention to consider varying an international air service licence: 1948.
Notification of ordinary rules: 1950.

Companies Act—
Amalgamation of companies:
Kingston Morrison Ltd., 1938.
Sinclair Knight Merz (NZ) Ltd., 1938.
Cessation of business in New Zealand:
Kiwi Software GmbH, 1937.
Mawland Education (NZ) Pty Ltd., 1937; Mawland Education Pty Ltd., 1937.
Company removals list notices: 1934.
Removals notices:
Anatoia Seafoods Ltd., 1936.
H.O Systems Ltd., 1935; Happy Family Food Markets (Americana) Ltd., 1936.
International Combustion NZ Ltd., 1936.
JW Fairey Ltd., 1936.
New Zealand Defence Holdings Ltd., 1937; New Zealand Defence Industries Ltd., 1937.
Penrose Occupational Health Centre Ltd., 1937.
Quality Services Ltd., 1934.
Rattigan Investments Ltd., 1934; Regal Auto Services Ltd., 1935.

Southern Chilled Transport Ltd., 1935; Suncern Properties Co. Ltd., 1935.
Trambarn Restaurants Ltd., 1936; Twin Peaks Lakeside Inn Pte Ltd., 1934; Twisted Minds Ltd., 1936.
V.Lab Catering Company Ltd., 1935.
W.F. & J.E. Pittams Ltd., 1935; Westcliffe Investments Ltd., 1934.
Restoration to the Register of Companies:
Broadview Investments Ltd., 1938.
Dolphin Publications Ltd., 1938.
Genzl Ltd., 1938.
Rankin Plumbing & Gas Ltd., 1938; Rotokawa Geothermal Power Company Ltd., 1938.

Retraction notices:
Southern Fibres Ltd., 1925.

Winding up/liquidation notices:
221 Video Club (1993) Ltd., 1929
A.I.C. Ltd., 1929; ANZ Finance (New Zealand) No. One Ltd., 1932;
Ashton Gully Mining Company Ltd., 1925, 1927.
Backyard Holdings Ltd., 1926; Barnard Cleaning Services Ltd., 1931; Bilgola Enterprises Ltd., 1929; Braemar Consulting Ltd., 1929.
Canco Ltd., 1929.
D J McNab and Son (1990) Ltd., 1929.
Education Management Systems Ltd., 1931; Event Net Ltd., 1930;
Excel 1998 Ltd., 1926; Express Dead Bugs Ltd., 1930.
Felshorn Properties Ltd., 1933.
Gerard Music Ltd., 1928; Gibba Enterprises Ltd., 1933; Global First Ltd., 1929; Goode Printing Ltd., 1931.
Heme Industries (NZ) Ltd., 1925; Hetherington Plasters Ltd., 1933.
Interserv Systems Ltd., 1928.
J Gillespie Haulage Ltd., 1928; J. Kingston Company Ltd., 1931;
Jaybee Holdings Ltd., 1929.
Knight and Day Holdings Ltd., 1929.
Lakefront Holdings Ltd., 1927; Leisurepark Ltd., 1932; Life Development Corporation (NZ) Ltd., 1929; Lynx Leisure Company Ltd., 1932.
Manhattan Entertainment Ltd., 1926; Marina Raceway Ltd., 1932;
Middlemore Samoan Assembly of God Trust Board, 1925; Miers Agricultural Contracting Ltd., 1927; Mountain Star Leasing Ltd., 1929; Mt Smart Timber Ltd., 1928.
Network Communication Services Ltd., 1927; New Zealand Abseil Contractors Ltd., 1929; Nga Ringa Whakahaere O Te Iwi Maori